Revised assessment orders must yield to prior appellate findings when the assessee is denied a chance to produce them.

Revised assessment orders under the Tamil Nadu General Sales Tax Act, 1959 read with section 9(2) of the Central Sales Tax Act, 1956 were held unsustainable where appellate orders in the assessee's own case had already been passed but were not available to the assessee when objections were due. The assessing authority was expected to notice the appellate determination in the quasi-judicial hierarchy, and the request for adjournment should have been granted so that those orders could be produced and considered before finalisation. The revised orders were therefore set aside, with liberty for the assessee to place the appellate orders and objections before the assessing officer for further consideration.

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Issues: Whether the revised assessment orders were liable to be set aside when the appellate authority had already decided the matter in the assessee's favour and the assessee had sought an opportunity to place those orders before the assessing officer.

Analysis: The revised assessments were made under section 16 of the Tamil Nadu General Sales Tax Act, 1959 read with section 9(2) of the Central Sales Tax Act, 1956. The appellate orders in the assessee's own case were passed before the impugned orders, but were not served on the assessee by the time objections were required to be filed. In a quasi-judicial hierarchy, the assessing authority was bound to take note of the appellate determination. The request for adjournment ought to have been granted so that the appellate orders could be produced and considered before finalising the revision.

Conclusion: The revised assessment orders were unsustainable and were set aside, with direction to the assessee to appear before the assessing officer and place the appellate orders and any objection to the revised proposal, and for the authority to consider the same and proceed further.

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